Horne v Revenue and Customs: FTTTx 11 Mar 2013

FTTTx INCOME TAX – penalty – PAYE ‘overpayment’ at same time as unpaid tax for earlier year due – whether reasonable excuse – no – whether special circumstance – yes

Judges:

Mosedale J

Citations:

[2013] UKFTT 177 (TC)

Links:

Bailii

Income Tax

Updated: 14 November 2022; Ref: scu.472407